The tax became effective. All units of government provided for an estimated 2 percent in uncollectible taxes. Cash collections of the first installment of taxes amounted to 55, 080,000 for the Country General Fund and $19, 544,000 for the governments. It was determine that the cash collections pertained to the funds and governmental units in the following amounts. Record the liability to the country. General Fund and to the other governmental units, assuming that the country General Fund charges other governments 1 1/2 percent of all tax collected because the country General Fund incurs all costs of billing, recording, and collecting taxes. Cash was paid to the various governmental units. Record the transactions on the books of the: Benton Country tax Agency Fund. Benton Country General Fund. Town of Thomas